Fiscal Partner
Leading firm for French VAT fiscal representation, compliance and support of companies not established in France. Dedicated contact, multilingual follow-up.
Visit the websiteOSS and IOSS, a one-stop shop for EU e-commerce
Three schemes coexist under the one-stop shop banner. The Union OSS scheme covers intra-EU distance sales of goods to consumers and certain cross-border B2C services by taxable persons established in the EU. The non-Union OSS scheme covers B2C services supplied in the EU by non-established taxable persons. The IOSS scheme covers imports of goods with an intrinsic value not exceeding 150 euros, with import VAT relief in exchange for a monthly return filed with the Member State of identification.
The legal basis lies in articles 358 to 369 quindecies of Directive 2006/112/EC, transposed in France in articles 298 sexdecies F, G, H et seq. of the CGI (French tax code). Implementing Regulation 282/2011 sets out operational rules, in particular the definition of intrinsic value, the list of information to be transmitted and the ten-year record-keeping obligation.
The IOSS intermediary, provided for by article 369 quaterdecies of the directive, becomes mandatory for sellers not established in the EU and not located in a country with a mutual assistance agreement. This intermediary acts as a jointly liable agent, is issued its own IM number, files the return and pays the VAT. On the French market, several Accredited Fiscal Representatives also offer this IOSS intermediary service.
Who is concerned, OSS and IOSS thresholds in 2026?
Union OSS applies as soon as the company-wide cumulative value, across the whole EU, of intra-EU distance sales of goods and certain B2C services exceeds 10,000 euros excluding tax per calendar year (article 59 quater of the directive). Below that threshold, VAT remains that of the Member State of dispatch, unless the seller opts into OSS voluntarily. Above it, each sale is taxable in the consumer's country, and OSS offers an alternative to filing a local return in each Member State.
IOSS applies to imports of goods with an intrinsic value not exceeding 150 euros, excluding goods subject to excise duties. Shipments of 150 euros or more fall under the standard import regime with ordinary customs clearance. Electronic platforms that facilitate sales (Amazon, Shein, Temu, Etsy, eBay) are deemed the buyer-reseller under article 14 bis of the directive for imported goods below 150 euros and for certain B2C intra-EU sales, which has profoundly reshaped the reporting burden on third-party sellers.
| Scheme | Scope | Threshold | Frequency |
|---|---|---|---|
| Union OSS | Intra-EU distance sales, EU B2C services | €10,000 EU-wide | Quarterly |
| Non-Union OSS | EU B2C services by non-established sellers | €0 | Quarterly |
| IOSS | Imports of goods <= €150 | €0 | Monthly |
| Platforms, article 14 bis | Deemed supplies through an interface | €0 | Quarterly or monthly |
A French seller shipping 180,000 euros per year to Germany, Italy and Spain can opt into OSS and avoid three local VAT registrations. Conversely, a seller holding stock in Amazon FBA warehouses in Germany, Poland and the Czech Republic still has to register locally in those countries for stock movements, and only uses OSS for sales from those warehouses to consumers in other Member States.
Services of a specialised OSS and IOSS firm
The engagement combines legal expertise, configuration of e-commerce platforms and reporting production. Eight concrete services structure the offering.
- Initial diagnostic of B2C flows and the logistics model, mapping of consumption countries, identification of decentralised stock (FBA, 3PL), review of the role of marketplaces.
- Choice of the Member State of identification, registration on the relevant portal (impots.gouv.fr in France), obtaining the OSS number and, where applicable, the IM IOSS number, and designation of an IOSS intermediary if needed.
- Store configuration: Shopify, PrestaShop, WooCommerce, Magento, Salesforce Commerce Cloud, Lengow, Mirakl, to apply the VAT rate of the consumer's country, handle reduced rates by category and include the mandatory invoice mentions.
- Monthly collection of sales data, extraction from the platforms, reconciliation with accounting, alignment with logistics flows and transport documented by proof of shipment.
- Production of the quarterly OSS return and, where relevant, the monthly IOSS return, broken down by rate and by Member State of consumption, and payment of consolidated VAT to the dedicated Treasury account.
- Maintenance of the electronic register of transactions required by article 369 duodecies of the directive, kept for ten years and made available to any Member State's tax authority on request.
- Handling of refunds and product returns, correction of declared tax bases, processing of credit notes, management of rate changes during the year.
- Response to cross-administration audits: the OSS system allows any Member State of consumption to audit the seller through its Member State of identification. The firm prepares the supporting documents, justifies the qualifications and negotiates any adjustments.
Deliverables include a dedicated procedures manual, the OSS and IOSS returns filed, the payment acknowledgements, the electronic register, a dashboard by country of consumption and, for non-EU sellers, the IOSS intermediary agreement. The added value is measured in the reduction of local registrations, the quality of the store configuration and the continuity of service in the event of an audit.
Breakdown of OSS revenue by Member State
The chart below shows the indicative breakdown of OSS revenue for a mid-sized French merchant by Member State of consumption, to calibrate the effort put into VAT rate configuration and the management of reclassification risks.
Criteria for choosing your OSS and IOSS firm
Four points deserve particular attention. First, command of e-commerce platforms and marketplaces. A firm that can configure Shopify, PrestaShop, WooCommerce, Amazon FBA and Rakuten interchangeably, and that knows how to read a multichannel sales report, saves a considerable amount of time day to day.
Second, the ability to act as an IOSS intermediary. For non-EU sellers, this role is mandatory and places joint and several liability on the intermediary for the VAT due. Only firms accredited or backed by an Accredited Fiscal Representative with the DGFiP (French tax authority) can provide this service with the required financial guarantees.
Third, coverage of residual local registrations. OSS does not cover everything. Stock movements in FBA warehouses, adjustments following audits and local B2B sales remain and require VAT registrations in several countries. A firm that combines OSS with multi-country registrations delivers a coherent offering.
Fourth, the interaction with foreign VAT recovery, losses and returns, and marketplace compliance. The best firms orchestrate foreign VAT recovery on marketing, logistics and storage costs incurred in each country, which directly improves the seller's margins.
Comparative analysis and field feedback
The market features three families. E-commerce VAT pure players (Hellotax, Taxdoo, Eurora, Avalara, Vertex) offer heavily tooled services, with a data platform capable of ingesting millions of marketplace transactions, and charge by subscription. Classic tax firms (Fidal, Taj, EY, PwC) provide deeper legal coverage, useful for complex cases (model change, merger, dual residency). Accredited Fiscal Representatives (Fiscal Partner, Fiscal Connexion, Experts TVA, Accréditéco, ATR, TEVEA) combine OSS, IOSS and the IOSS intermediary role in a regulated offering, especially useful for non-EU sellers.
Field feedback highlights three success factors: strong upstream data governance (standard marketplace reports, reconciliation engines), a single client-side pilot for B2C and logistics questions, and a monthly review of rates by category. Conversely, typical mistakes include confusing B2B and B2C sales, forgetting marketplace sales deemed article 14 bis, mis-qualifying distance sales with direct or indirect intervention of the seller in the transport, and neglecting customer returns which rarely correct the OSS tax base.
A merchant who outsources its OSS and IOSS to a specialist typically reports a 40 to 60 per cent reduction in the internal time dedicated to VAT and a noticeable drop in cross-Member State adjustments.